The Bachelor of Arts in Finance and Banking educates and prepares students for professional  careers by providing a solid foundation in the various aspects of financial services, including  finance, banking, economics, international finance and economics, law, and management to make  operating decisions for a firm, organization, or a financial institution. In this program, PUC’s  students will acquire good business knowledge and a firm foundation necessary in the financial  services industry, and a clear understanding of the internal operations of banks and other financial  institutions. Students learn the know-how of assessing and matching the financial needs of  organizations and individuals to suitable financial products. It also gives them the skills to manage  finance in institutional settings, such as banks or investment houses.  

Major: Finance and Banking  

Note: - (1) COMP 110 is pre-requisite for BUS 210  

- (2) ENGL 110 is pre-requisite for ENGL 120  

- (3) ACCT 110 is pre-requisite for ACCT 212  

Note: - (4) ACCT 210 is pre-requisite for ACCT 212  

- (5) ACCT 212 is pre-requisite FIN 325  

Note: - (6) FIN 325 is pre-requisite for FIN 420  

 _ (7) ACCT 330 is pre-requisite for ACCT 336 

Note: - (8) FIN420 is pre-requisite for ECON 425  

- (9) ECON 425 is pre-requisite for FIN 441  

- (10) FIN 441 is pre-requisite for FIN 442  

- (11) FIN 442 is pre-requisite for FIN 443  

- (12) FIN 443 is pre-requisite for FIN 453  

- (13) FIN 442 is pre-requisite for FIN 455  

Elective Courses:  

Course Description:  

POL 101 Introduction to Political Science  

The course introduces the student to basic concepts of political science. The course  also examines institutions and political processes in various systems throughout the  world. Information and analysis provided in the course are necessary foundations  for further study in this field.  

ANTH 102 Cultural Anthropology  

This course is designed to investigate the impact of culture on everyday living and  decision-making, both locally and globally. It presents basic concepts in cultural  anthropology and applies them to various expressions of culture, such as languages,  family structures, livelihoods, political systems, belief systems, and art.  

NATS 102 Environmental Science  

Significant increases in the world population along with technology advances in the  manufacture of products corresponding to people‘s demand, led to the over exploration of nature resources. This brought environmental and other impacts, such  as natural resources depletion, solid waste generation increment, ecosystem  unbalancing, health and safety problems on human beings, etc.  

Similarly, Cambodia is also facing such problems. Hence, awareness in  environmental issues contributing to environmental protection is in need to address.  This course is designed to provide some fundamental concepts of environmental  science in order to make students environmentally aware about vital issues like  natural resources conservation, sustainable use of resources, environmental  degradation, and rapid growth of human population coupled with technology  causing major environmental problems. Emphasis is given to promote sustainable  concepts and to enable students to make informed choices regarding their  environment. Additionally, this course is introduced to make students understand  theories and integrate them into practical applications through real world situation  observations, consequentially allowing them to establish cause and effect  relationship via impact assessment projects.  

COMP 110 Introduction to Computers  

This course is one of the general courses in the foundation year program required by  PUC to familiarize student with the use of computer as an efficient tool in  Information Technology for their study and work. It is designed to provide non-IT  of how computer system has been developed the fundamental concepts and  terminologies of computer systems, knowledge of basic computer hardware and  software, and IT students of how to assemble computer, install software and perform  computer troubleshooting. Besides this, students will learn selective Microsoft  Office for practical purpose.  

ENGL 110 English I: Reading and Composition  

This course is designed to enable students of the foundation year to improve their  reading and writing skills at an intermediate level. The students will read a wide  range of interesting texts related to real life situations. All the texts will enhance  students‘ reading competence through guided and independent reading activities for  both academic work and pleasure. In addition to the reading skills, the students will  develop their writing skills ranging from writing meaningful paragraphs to  composing meaningful short essays which include a descriptive essay, a narrative  essay, a cause-effect essay, a problem-solution essay, and an opinion essay. To make  this course more fun and productive, a variety of approaches and interactive practice  activities will be employed. Those include student-centered, communicative,  cooperative learning, task-based and project-based approaches, and communicative and interactive practice activities. The students are also required to do assignments  and projects individually, in pairs, and/or in groups.  

KHMR 110 Khmer Studies  

Khmer Studies observes the evolution of Khmer culture from pre-history through  the Angkorean period to contemporary society. It examines the arts, languages,  literature, customs, traditions, and creations of the Khmer people. Students gain a  sense of appreciation and love for the Khmer culture and a sense of pride, integrity,  and national identity.  

SOC 110 Gender Studies  

This course is the introduction to Gender Studies/Women‘s Studies. Given the  comprehensiveness and diversity of the overall subject area, this course will provide  an introduction to and critical engagement with several specific areas of inquiry that  make up Gender Studies/Women‘s studies.  

ACCT 110 Financial Accounting I 

 This course will provide students a clear understanding of basic accounting concepts  with emphasis on controlling the accuracy of recording business transactions and the  preparation of financial report at the end of the accounting cycle, so students  pursuing various disciplines have acquired the ability to utilize and interpret the  accounting information as a valuable tool for other achievement. The most important  requirement for this course is a thorough preparation and analysis of the assigned  problems and/or cases and active participation in the classroom. The expectation is  that students will come to class having already thought through and analyzed the  assigned problems and/or cases. This way, we can devote the bulk of the class time  to thinking about and responding to each other ‘s analyses and only the necessary  minimum to getting the facts out. The success of this course depends on the quality  of our classroom discussions. Students are strongly encouraged to actively  participate in class. 

MGT 110 Management Principles  

Along the course, student would understand better the importance of management  and learn how organization and individual differentiate themselves when both have  the resources to acquire, skill to use and the tool. In other words, students will  students would learn how individuals in organizations treat one another, how people  are managed and the ability to direct the human energies to achieve organizational  goals.  

ENGL 120 English II: Reading and Composition  

Continuing from ENGL 110, this course aims to further enhance students ‘reading  and writing skills at an intermediate level. The students will read various interesting  texts on different topics and themes related to real life contexts and situations. All  the texts will enhance students ‘reading competence through guided and independent  reading activities for both academic work and pleasure. In addition to the reading  skills, the students will develop their writing skills ranging from writing longer  essays which include a descriptive essay, a narrative essay, a cause-effect essay, a  problem-solution essay, a compare and contrast essay, an opinion essay, a persuasive  essay, and a summary of a text. To make this course more fun and productive, a  variety of approaches and interactive practice activities will be employed in class.  Those include student-centered, communicative, cooperative learning, task-based and project-based approaches, and lots of communicative and interactive practice  activities. The students are also required to do assignments and projects individually,  in pairs, and/or in groups.  

HFT 201 Health Educations and Fitness  

Health Education course will introduce students to basic knowledge on health  education, health behavior, reproductive health, tropical diseases, sexual transmitted  diseases, chronic disease, alcohol, tobacco, and domestic violence will be imparted.  With this knowledge, students will have opportunity to explore the concept of health  education / health promotion and health determinant factors affecting to public  health.  

BUS201 Math for Business  

This course is covered the mathematical processes and techniques currently used in  the fields of business and finance. It provides common business practices such as  mark-up, markdown, and cash discounts showing students how these tools work in  small business or personal finance. The course includes a review of basic business  and financial math skills with particular emphasis on percentages, interest,  discounts, arithmetic of payroll, bank statements, reconciliation, trade and cash  discounts, establishing retail prices, consumer credit, simple interest, compound  interest, annuities, business and consumer loans.  

STAT 201 Introduction to Statistics & Its Application  

This course is designed for students who have never taken statistics before. We begin  with the elementary concept of statistics, continue to descriptive statistics and end  with inferential statistics. Students will learn how to present qualitative and  quantitative data, both by using graphs and summary values. They also learn basic  probability theory in order to understand the concept of inferential statistics. The two  kinds of inferences, confidence intervals and test hypotheses are included at the end  of the course.  

POL 202 ASEAN Governments, Politics and Economics  

The course is designed to provide students with the fundamental understanding of  the functional and institutional of ASEAN. Snapshots of facts and figure of ASEAN  (country profile/ country bio-data) will be provided to students for familiarizing  themselves with local government structure, economic trends, relevant policy and  challenges. Country bio-data identifies the characteristics and personality of each  national government and their respective interest in the Association. The complexity  of regional politics and economics integration will be addressed to assess the  institutional function of the Association. In this course covers such topics as (1) the  structure of ASEAN national governments; (2) ASEAN Economic Trends Agreements/Mechanisms (AIA, AFTA, Market and Monetary  Procedure/Harmonization); (3) perspectives of ASEAN Countries: in term of  economics, politics and security; (4) ASEAN Charter; (5) ASEAN Political Security  Community; (6) ASEAN Economic Community; (7) ASEAN Social and Cultural  Community; (8) Cambodia and ASEAN.  

ECON 210 Introduction to Economics: Basic Concepts  

Economics is one of the most challenges in social science studies. The context of  this subject itself lies within the rational boundary of how people would interact  differently to the particular economics circumstances to attain appropriate decision  makings. At the micro level, this subject will provide a clear insight of how  household would make his or her decision among other alternatives to reach a better  off situation while confronting with limited resources. At the macro level, this subject will provide a clear focus of how a whole economics entity‘s roles would  play to maintain balance of payment. The international trade, inflation, the costs of  inflation, and unemployment are also covered in this course.  

BUS 210 Office Applications  

The major objectives of this course are to help students understand the theories and  practices used in the office. Students will be able to apply operating system, word processing, spreadsheets and presentations, email, and managing database. They  also can get information on the internet, create text files, calculate data, analyze data  and print documents from various sources. Students will easily be getting a job. This  course gives them information of how they use computer by learning Microsoft  Windows, Microsoft Office, and Power BI.  

COM 210 Introduction to Communications and Mass Media  

This course is designed to introduce students to Communications: the ability to give  and receive information quickly and effectively. The art of getting your message  across effectively is a vital part of being a successful manager. It is also wise to note  that communication is the foundation of leadership. This course provides  foundations to improve communication skills.  

ARIL 210 Academic Research: Information Literacy  

The goal of this course is to instill students with information literacy (IL) skills. By  the end of the course, it is expected that students will be able to locate, evaluate and  use information of any type, in any media effectively. Moreover, IL will enable  students to communicate their work in a scholarly manner within academic ethic  principles. They will understand what plagiarism is and will cite their sources  properly when they use someone else‘s ideas or work.  

PHIL 210 Logic and Critical Thinking  

Students will be introduced to the basic methods and principles of logic. Students  will study and apply various methods to test arguments, and apply the principles of  logic, through various exercises, puzzles, and problem solving, to develop critical  thinking skills. Students will study assorted forms of false reasoning and examine  possible applications of this study in academic and non-academic life.  

ACCT 212 Financial Accounting II  

The Course is designed in unit I to provide students a complete knowledge in  recording the assets, liabilities and other transactions which cause the change in  financial positions and the net income of a business organization .The students will  be able to understand the accounting principles and concepts which are appropriated  to the business environment such as inflation and to value the internal control in each  accounting steps will be stressed. Through practices and reviews, students will be  able to prepare bank reconciliation, the recording of the non-cash expenses as well  as the recording of the different type of business formation in accordance with the  rule and regulations of the taxation office.  

In unit II, all the accounting issues which primarily affect corporations as  well as the way that individual and corporations use accounting information to  measure taxable income and to determine the amount of income tax owed will be  known. The statement of the cash flows, which is one of the four major financial  statements, and the techniques by which investors analyze financial statements, will  be shown. 

PHIL 212 Introduction to Ethics and Good Governance 

This course is an introduction to the subject of ethics. We will examine the basic  concepts and principles of ethical thought, including issues of morality and self interest, right and wrong, actions, character, consequences, motive, and their  relationship to issues of law, religion, and society. We will also read and analyze  writings by famous philosophers, thinkers, and leaders regarding ethics and the good  society.  

PSYC 212 Personal Growth and Development  

Personal growth and development is part of the general studies required by PUC for  the entire undergraduate program. Students in their third term must take this course.  This course is designed to teach disciplinary, good behaviors, positive attitude, self respect and self-confidence at the university as well as in the society. It will also  teach study skills and time management for success in college as well as in life.  Buddhist as well as western philosophy and thoughts are essential part of this course.  Students can learn how to value life, develop virtues, molding themselves after great  heroes. The way to obtain the positive mental attitudes is taught through this course.  

HIST 230 History of Cambodia  

This is a social science course that students have to fulfill before going on to their  specific major course. It will be a discussion of the civil war and its consequences  especially the post dark period of year 1975-79 in Cambodia. There will also be a  discussion of renovation and reform after the year 1993. The changes in Khmer  culture, society and economics will be discussed based on general opinions and  public media. Political structure, foreign policy, gender issues, human rights, rural  development, and education are also included.  

LAW 230 Business Law  

This course introduces students the foundation of Business Law, the basic rules,  principles, Act of Commerce, Merchant, Trademark, Patent, Industrial Design,  Utility Model, and Copyrights and related rights by making comparative study  between Cambodia with other countries business laws such as UK, US, Japan and  other countries.  

ECON 311 Microeconomic Principles  

This course will introduce students to the field of microeconomics. Microeconomics  examines the behavior of individual economic decision-makers: households or  consumers and individual firms or businesses. Because the interaction of these  economic agents (the market system) determines the market price and the quantity  of goods and services produced in the economy, understanding the choices made by  households and firms is a key to understanding important economic outcomes. For  example, the interaction between firms and households determines the wage  individuals in society are paid. We will examine the circumstances under which  these outcomes are socially desirable and when markets fail yielding socially  undesirable outcomes. 

ENBC 311 Technical Writing for Business  

This course is designed for students who wish to improve their accuracy,  appropriacy, and fluency in letter, essay, and thesis writing. Students in this course  will be briefly revised the basic grammatical rules before they actually come to the  writing focus. Another basic focus of this course is to provide students opportunities  for practices in writing. For individual advancement, students are regularly and additionally given homework and assignment to do and research at home and at their  convenient time.  

MKT320 Marketing Principles  

This course is designed to introduce the marketing mix functions and process.  Includes identification of consumer and organizational needs and explanation of  environmental issues. The purpose of this course is to teach students to identify the  marketing mix components; explain the environmental factors which influence  consumer and organizational decision-making processes; outline a marketing plan;  and interpret marketing research data to forecast industry trends and meet customer  demands.  

FIN 325 Financial Management I  

This course is an overview of financial management issues, principles and tools for  corporate forms of business. The course involves discussions, theoretical  understandings, and practical applications of basic financial management for short term needs. Understanding basic financial management issues crucially helps assess  the current financing and future financial health of an organization, leading to a more  informed managerial decision-making.  

ACCT 330 Intermediate Accounting I  

This course is an upper level of Accounting Principles. It begins with the general  environment of accounting and follows by its process. For technical parts, first we  look at the financial statements including income statement, balance sheet and cash  flow statement before discussing time value of money. In the last part, we discuss  accounting for various items of the financial statements.  

ACCT 336 Intermediate Accounting II  

This course is a continuation of Intermediate Accounting I which is an upper level  of Accounting Principles. It begins with the statement of cash flow and time value  of money, followed by the discussions on various components of balance sheet in  more details.  

ACCT 360 Financial Institutions  

The course focuses on the survey of institutional arrangements through which funds  are accumulated and made available to consumers, farmers, business and  government. An understanding of the behavior of the non-monetary as well as the  money and capital market is also included.  

FIN 375 Fiscal Legislation & Taxation  

The course will consist of the materials pertaining to the concept of taxation, the  classification of various taxes, and the concept of equity in taxation. This will lead  to the tax structure. The U.S. tax structure and the Cambodian tax structure will be  explained, including the notion of Income, and Income Tax, which does not exist in  Cambodia. The determination of income using Singapore definition and U.S.  definition will be explored. Further reading on Singapore individual income and  corporate income will enhance further understanding of income for tax purposes.  The purposes of fiscal legislation will be examined in general terms under general  aspect of the matter. The second part of the course will cover Cambodian taxation,  which consisted of salary tax, tax on profit and VAT tax. 

FIN 420 Financial Management II  

This course is the continuation of Financial Management I. It enables students to  gain a deeper understanding of financial management concepts, analysis and issues.  It emphasizes primarily how to make effective and useful financing decisions basing  on such different aspects as capital budgeting, cost of capital, capital structures,  dividend policy, and appraisal of intermediate and long term financing. It also  encompasses the applications of appropriate financing decision-makings and other  managerial implications, which well prepares students for professional  qualifications as well as finance managerial roles in various business environments.  

ECON 425 Principles of Public Finance  

The course examines the effects and consequences of different types of taxation and  expenditures on the economic agents (individuals, institutions, organizations, etc.)  of the society and ultimately on the entire economy. Public finance also analyzes the  effectiveness of the policies aimed at certain objectives and consequently to the  development of procedures and techniques for increasing the effectiveness of the  policy.  

FIN 441 Investment Principles & Portfolio Management  

The course is prepared for the undergraduates to fulfill the school requirements in  order for them to major in the field of Economics and Business. This course is also  designed to let them understand the risk and rewards from investing, availability of  investment choices, a detailed examination of mutual funds, good investment  decisions.  

FIN 442 Risk Management & Insurance  

This course is designed for students to learn how superior risk management can  create that extra value. We begin with a review of basic corporate valuation models  and then show how risk arises in firms and how managing that risk can impact the  firm‘s valuation. The course then moves on to investigate different ways and  contracts that can be used to change the risk profile of the firm. The course will also  focus attention upon the analysis of insurance markets and the incentives conveyed  by these markets for managing risk. Particular attention is paid to homeowner‘s and  private passenger automobile insurance.  

FIN 443 Banking Operations  

This course will also provide students real practical experience by visiting two (2)  of the biggest banks in Cambodia i.e. ACLEDA and ANZ Royal banks to observe  and learn about their daily operations and their dealings with customers in the real  world. Additionally, students will work on case studies on these two banks to  

enhance their understanding after banks visitations and prepare them for their  banking careers after graduation from PUC.  

ECON 449 International Finance & Economics  

This course is a presentation of international economics and finance issues. An initial  focus on trade theory is planned. Trade policies will also be investigated. The link  between finance and production and trade will broadly be explained in a theoretical  way but also by referring to the structure of past and today international financial  system. The main problems related to the IFS will be highlighted and students  ‘propositions to solve these problems will stand as a conclusion to this class.  

FIN 453 Money and Banking  

This course is designed to provide students with an understanding how the funds  flows from those who have to those how needs them in both ways, through the financial markets and financial intermediaries. Due to the absence of a financial  market in Cambodia, the US financial markets will briefly be explained. However,  the banking system will be more thoroughly discussed and the Cambodian system  will be brought along with comparison to the US and Japanese system.  

FIN 455 Business Decision Analysis  

The course provides a comprehensive introduction to the quantitative analysis and  solution of business problems and covers some of the key topics in the field,  including an introduction to model building for business decision analysis, linear  programming, regression analysis, time-series analysis and simulation techniques.  

ECON 456 Economic Analysis and Public Policy  

The course will introduce the foundation of analyzing economic activities and  reasons in order to initiate a needed policy, and to evaluate and recommend a  misleading policy. While you are expected to be comfortable with the relevant  technical concepts, the emphasis is on their relevance and application to public  policy problems and issues. The course covers the public sector in a mixed economy,  market efficiency, market failure and government failure, efficiency and equity,  government expenditures, taxation, and deficit financing. More economic concepts  and at some instances political economy concepts will be used throughout the  course.  

MGT 466 Management and Leadership Development Skills  

This course is part of management course program. It aims at providing students  with necessary skills to develop and improve their leadership. It starts with an  overview of leadership and the difference between leadership and management. The  rest of the course concentrates on various skills that a leader need. It will not only  provide the conceptual perspectives but practical applications and real examples,  especially in Cambodian context.  

ENTR 476 Entrepreneurial Real Estate Property Management  

This course is designed to teach the students about real estate property development  and management. It covers the management of residential houses, apartments,  condominiums, office buildings, industrial properties, and shopping centers. The  students also learn how to investigate rental markets, develop rental schedules,  negotiate and lease properties, and build and maintain relationship with tenant and  landlords.  

FIN 489 Senior Project or Exit Exam 

Student will carry out a written group project (individual project allowed if student  has GPA of 3.5 or higher) that offers an evidence-based study of a topic relevant to  the major subject.